Need 40 SEO Backlinks

Here are the detailed requirements of the project 1. You need to provide one way permanent back links. 2. Need at least 40 links for two sites (20links for each site. Theme for the first site is English Language Education & the other theme is Finance & Accounting 3. All links should be manual, do-follow using white-hat methods only. 4. Links from blog comments, forum posts, signatures or social book marking are not considered. 5. You should guarantee the replacement of the links in case they are removed within one year. 6. Linking page (not home page) need to be PR1 or more and each site should have at least 7 PR2+ Links 7. Linking page should not have not more than 60 external outgoing links including our link. 8. All linking pages must have been cached by Google within last 30 days. 9. All linking sites must have an Alexa rank of 3,000,000 or less. 10. Anchor text should be used within some short description (03 different descriptions for each site will be provided) 11. At the end of the project you should submit a report in Excel format with following details: 11.1. Linking page subject/theme 11.2. Linking page PR 11.3. Anchor text of our link 11.4. Url of our link 11.5. Alexa rank of the linking site 11.6. Last cache date of the page by Google 11.7. Number of outgoing links from the linking page including our link